Form of appeal to Appellate Tribunal

9. An appeal under sub-section (1) or sub-section (2) of section 175 of the Act to the Appellate Tribunal shall be made in Form No. 4, and where the appeal is made by the ¹[assessee or e-commerce operator, as the case may be], the form of appeal, the grounds of appeal and the form of verification appended thereto shall be signed by the person specified in Form No. 4, as applicable to the ¹[assessee or e-commerce operator, as the case may be].

Note:

1. Substituted for word "assessee" by the Equalisation levy (Amendment) Rules, 2020, w.e.f. 28-10-2020.